Pre‐emptive Auditing: Putting the Horse before the Cart
Felix Pomeranz
(Distinguished Lecturer and Director, Center for Accounting, Auditing, and Tax Studies Florida International University, USA)
531
Abstract
Changes of focus and of time‐frame are taking audit in a new direction, towards a prospective, preventative service. Examples, drawn especially from the construction sector, illustrate the planning approach this entails, particular techniques which can be applied and the different emphasis this imparts to compliance audit.
Keywords
Citation
Pomeranz, F. (1987), "Pre‐emptive Auditing: Putting the Horse before the Cart", Managerial Auditing Journal, Vol. 2 No. 3, pp. 3-5. https://doi.org/10.1108/eb017596
Publisher
:MCB UP Ltd
Copyright © 1987, MCB UP Limited